23.6.2012
EN
Official Journal of the European Union
C 184/2
Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 15 February 2012 — Felixstowe Dock and Railway Company Ltd, Savers Health and Beauty Ltd, Walton Container Terminal Ltd, AS Watson card Services (UK) Ltd, Hutchison Whampoa (Europe) Ltd, Kruidvat UK Ltd, Superdrug Stores plc v The Commissioners for Her Majesty's Revenue & Customs
(Case C-80/12)
2012/C 184/02
Language of the case: English
Referring court
First-tier Tribunal (Tax Chamber)
Parties to the main proceedings
Applicants: Felixstowe Dock and Railway Company Ltd, Savers Health and Beauty Ltd, Walton Container Terminal Ldt, AS Watson card Services (UK) Ldt, Hutchison Whampoa (Europe) Ltd, Kruidvat UK Ldt, Superdrug Stores plc
Defendant: The Commissioners for Her Majesty's Revenue & Customs
Questions referred
1.
In circumstances where:
1.
The provisions of a Member State (such as the United Kingdom) provide for a company (‘a claimant company’) to claim group relief for the losses of a company that is owned by a consortium (‘a consortium company’) on the condition that a company that is a member of the same group of companies as the claimant company is also a member of the consortium (a ‘link company’), and
2.
The parent company of the group of companies (not itself being the claimant company, the consortium company or the link company) is not a national of the United Kingdom or any other Member State,
Do Arts. 49 and 54, TFEU preclude the requirement that the ‘link company’ be either resident in the United Kingdom or carrying on a trade in the United Kingdom through a permanent establishment situated there?
2.
If the answer to question 1 is yes, is the United Kingdom required to provide a remedy to the claimant company (for example, by allowing that company to claim relief for the losses of the consortium company) in circumstances where:
1.
the ‘link company’ has exercised its freedom of establishment but the consortium company and the claimant companies have not exercised any of the freedoms protected by European Law,
2.
the link(s) between the surrendering company and the claimant company consists of companies not all of which are established in the EU/EEA.
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